As the insurance-linked securities (ILS) sector moves into 2026, one key challenge and opportunity that the market faces lies ...
The ITAT ruled that section 151 approval must strictly correspond to the recorded reasons for reopening. Any factual ...
The issue was whether reassessment notices issued after April 2021 were valid. The Tribunal held that notices issued beyond the surviving time limit were barred, rendering all reassessment proceedings ...
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